Lesson 9
Dear Yuki,
Thank you for your ninth message. My
comments and corrections follow.
Sincerely,
Prof. Sue Garreis
Prof.
Susan Garreis,
Hello.
Thank
you for your reply and corrections of my English.
I
will answer your questions.
There
is a music recital in three months.
She
plays the clarinet.
I'm
going to see it.
Really
looking forward to it.
>That will be wonderful!
>There is music playing in the
background as I write this.
>While the car is repaired, I write this
from a nearby fast food restaurant.
>Here's the link for the restaurant:
http://arbys.com/?cid=ppc_AO_1132012
>The Pecan Chicken Sandwich was tasty.
→Restaurant food looks very
delicious!
>It was very delicious.
>They are playing the music I heard as a
teenager.
>I heard a song called Rock Around the
Clock often. Here's a YouTube video:
http://www.youtube.com/watch?v=N-qjc17KEsc
>Ignore the commercial that plays first.
>The man introducing the song was Dick
Clark. He had a very famous dance show. I watched it on TV as often as I could!
→I have heard this song before.
This
song will be pleasurable feeling.
What
kind of thing is butter pecan?
>Butter pecan ice cream has a very pale
brown color.
>It tastes sweet. A pecan is a nut.
There are pecans in the ice cream.
>Here is a picture of a scoop of butter
pecan:
http://www.breyers.com/product/detail/113827/butter-pecan.
→I knew it for the first time.
I
like nuts, so butter pecan is attractive to me.
>Today I had a different flavor of ice
cream.
>My daughter and I went to
Baskin-Robbins.
>We had Snickers ice cream.
>Here is the Baskin-Robbins website:
http://www.baskinrobbins.com/content/baskinrobbins/en/products/icecream/flavors.html
>"Made with Snickers" flavor
is about half way down the page.
>Snickers is a famous American candy
bar. Here is its website:
http://www.snickers.com/
>The ice cream was delicious.
This past week I visited a town called
Bethany Beach, Delaware.
There is a totem pole at the entrance to
the town.
Here is a picture of the totem pole:
http://www.townofbethanybeach.com/index.aspx?NID=325.
A totem pole is a carving of figures
important to Indians (native Americans).
Nanticoke Indians used to live on this
land.
It’s
a very beautiful place!
What
kind of experience did you have there?
>I had a great experience there.
>We visited two gardens in the area. We
admired all the flowers at my friend's house.
>We ate delicious food at her house.
Each of us brought something.
>In the late afternoon we went to the
beach. We ate snacks and drank wine on the beach.
>I stayed one night. The other women
stayed two nights. It was great!
>It was a wonderful, relaxing
experience.
→It’s wonderful!
Last Thursday was the Fourth of July. It is
a very important holiday in the US.
It is our Independence Day. We celebrate
the founding of our country on that day.
We celebrate with a holiday from work and
summer school.
We celebrate with fireworks. Here is a
YouTube video of the fireworks in New York City:
http://www.youtube.com/watch?v=jANE7HoDYV0.
Every major city has a fireworks display.
Most small towns have them too.
Many families set off fireworks in the
streets in fronts of their homes.
→That's beautiful!Summer festival
only set off fireworks in Japan.
Is
there the summer festival in the U.S.?
>The Fourth of July is our summer
festival.
>In the summer we often have carnivals.
>Often fire departments sponsor the
carnivals.
>The carnivals raise money for the fire
departments.
>They have lots of good food and many
exciting rides for children and adults.
>Here is a website with pictures of
carnival rides:
http://www.fiestashows.com/rides/rides.asp
>The rides are too exciting for me! I
stay off.
-------------
I
went to the Sky Tree in Tokyo on July 6.
Sky
Tree is the tallest tower in the world.
I
looked up from the bottom.
It
was very high!
Here
is a link: http://www.tokyo-skytree.jp/There is a shopping mall called
“Solamachi” just below the Sky Tree.
Solamachi
contains 312 stores.
I
enjoyed shopping.
I
bought souvenirs (Tokyo banana tree) for my family.
This
is the link of Tokyo banana tree: http://www.tokyo-solamachi.jp/shop/3/Tokyo
banana tree is a leopard-print sponge cake.
It
was very cute and delicious!
>The banana cake looks so cute! I bet
the taste is as good as it looks.
>The Tokyo Tower is very impressive!
>Shopping is always wonderful.
I
plan to go to Tokyo with friends from junior high school during summer
vacation.
Do
you have plans for this summer?
>I do not have much planned for this
summer.
>My daughter will buy her first house at
the end of July.
>I will help her move. I expect to visit
her a lot when she is in her new house.
This
is the last Email of season. The next reply is September 20.
Thank
you for everything. Let's meet again in September.
Have
a nice summer!
Sincerely
yours,
Yuki
>I shall have a nice summer. I hope you do, too. We will talk again on
September 20. Enjoy your summer!
<Homework>
1. Why is the Statement of Cash Flows
important to U.S. users of accounting information?
→Cash flow information helps
creditors decide if the borrower can repay the loan.
A
good cash flow statement helps get the loan.
>Correct.
2. Look at the table that compares the
direct and indirect methods.
What is the main difference between the
indirect and direct methods:
a. in operating activities?
→I don't know.
>The indirect method starts with Net
Income. Net Income is adjusted for non-cash items in it.
>The direct method looks at each
non-cash account and pulls out the effects on cash.
b. in investing activities?
→No differences.
>Correct.
c. in financing activities?
→No differences.
>Correct.
3. How do Japanese companies report their
changes in cash during the year?
→Japanese company can choose the
direct method and indirect method.
4. How easy was this lesson for you?
→The accounting was somewhat hard.
→The English was somewhat hard.
→Getting to and using the linked web
pages was somewhat hard.
>Thank you for all your hard work in
this course. Enjoy your summer! See you in September.